Jennifer's Easy, No-Peek Beef Tips

Welcome to our monthly Dish segment. This month, we asked Jennifer Ziegler to provide us with her favorite Dine In and Dine Out choices. Check them out below and let us know if you give them a try!

Jennifer is the current accountant with Hierl Insurance. She leads the day-to-day accounting needs of the company. She is responsible for all accounting and finance roles and is also a member of our Wellness Committee. She also holds a Bachelor’s Degree in Accounting from Marian University in Fond du Lac.

Jennifer loves being involved with her children’s high school athletics, such as being a chair of the concession committee for boys’ and girls’ cross country. She also enjoys being proactive in her church community.

Jennifer and her husband are co-owners of a local vineyard, as well as dog owners to a black lab and a yellow lab. Her catchphrase is, “Put your heart, mind, and soul into even your smallest acts. This is the secret to success.”

Easy No-Peek Beef Tips


  • 1 – 1-oz. package of onion soup mix
  • 2 lb lean stew meat
  • 1 – 10 3/4-oz. can cream mushroom soup
  • 1 cup ginger ale


  1. Pre-heat oven to 350 degrees.
  2. In a greased casserole dish, sprinkle onion soup mix over beef.
  3. Spoon mushroom soup over meat; add ginger ale. DO NOT STIR.
  4. Bake covered at 350 degrees for 2 hours. DON’T PEEK. Serve over noodles or rice.

When It’s a Great Time to Go Out

Mike and his family enjoy Gino’s in Fond du Lac. Mike loves to order the caesar salad and a pizza of choice.

“At Gino’s Italian Restaurant, you can indulge in authentic Italian food without breaking the bank. From sauces to dough, everything is made from scratch.” Get more about Gino’s on the restaurant’s website.

Gino’s is rated 4.5 stars on Trip Advisor.

Thank-you for joining us for this month’s Dish! Don’t forget to come back next month for a new one.

Safety Focused Newsletter - June 2019

Emergency Preparedness During National Safety Month

It’s always important to take a proactive approach to safety in the workplace, but sometimes an emergency can arise at a moment’s notice. Taking some time to plan before an incident takes place can help you take action quickly and ensure the safety of yourself and your co-workers. And, because the National Safety Council organizes National Safety Month every June, it’s a great time to review emergency preparedness in various workplace settings.

Here are some strategies to help ensure you’re ready to respond to an emergency in the workplace:

  • Check workplace policies—There may already be plans in place for how to respond to an emergency, but they’ll only be effective if you and your co-workers follow them. These plans may also include evacuation routes or strategies to help contain a hazard.
  • Stay focused and calm—You may not have time to react to an emergency, so you should always be ready to get to safety at any time. Try to keep essentials on hand so can take them with you, as you should never go back to a dangerous area to gather your belongings.
  • Have a communication plan—After you’re in a safe area, you should have a plan to communicate with your manager, co-workers or emergency responders. Try to meet in a designated location that’s established by a workplace policy and give an update on your status as soon as possible.
  • Help others when possible—Make your own safety a priority during an emergency, but offer any help you can if there aren’t any hazards present. It may be a good idea to check the locations of first-aid kits in your workplace if you need to treat an injury.

According to the Centers for Disease Control and Prevention, there are about 330 heat-related fatalities every year.

5 Tips for Outdoor Heat Safety

The hot summer months can cause body temperatures to rise to unsafe levels, especially when combined with strenuous work. Outdoor workers are also be vulnerable to heat-related illnesses since they spend long periods in direct sunlight.

There are many types of heat illnesses, such as heat stroke, heat exhaustion, dehydration and heat cramps. Each of these conditions have various symptoms, but they commonly cause dizziness, weakness, nausea, blurred vision, confusion or loss of consciousness.

Here are some tips for staying safe in the heat while working outdoors:

  1. Wear loose, light-colored clothing so your skin gets air exposure.
  2. Shield your head and face from direct sunlight by wearing a hat and sunglasses.
  3. Take regular breaks to rest in a shaded area. If you’re wearing heavy protective gear, consider removing it to help cool off even more.
  4. Ease into your work and gradually build up to more strenuous activity as the day progresses. You should also avoid overexerting yourself during the hottest hours of the day.
  5. Drink water frequently, even if you aren’t thirsty. Experts recommend drinking at least eight ounces every 20 to 30 minutes to stay hydrated. Stick to water, fruit juice and sport drinks and avoid caffeinated beverages, as they can dehydrate you.

Employees should take care to monitor themselves and their co-workers on hot days. If you notice any signs of heat illness, notify your on-duty supervisor immediately.

Heat illnesses can usually be treated by being moved to a cooler area and drinking cool liquids. In extreme cases when heat illnesses cause unconsciousness, health care professionals should be alerted immediately.

Taking some time to plan before an incident takes place can help you take action quickly and ensure the safety of yourself and your co-workers.

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Construction Risk Advisor - June 2019

Trenching and Excavating Safety

Excavations are any man-made cuts, cavities, trenches or depressions formed by earth removal. Of these, trenches—narrow excavations made below the surface of the ground—create the most significant workplace hazards, particularly as they relate to:

  • Cave-ins
  • Hazardous atmospheres (e.g., carbon monoxide, noxious gas, vapors or a lack of oxygen)
  • Falls (e.g., a worker accidently falls into a trench and injures themselves)
  • Floods or water accumulation
  • Mobile equipment (e.g., equipment operated or stored too close to the excavation site falls into the trench)

Above all, cave-ins present the greatest risk in trenching and are more likely to result in worker fatalities than any other excavation-related accidents. In fact, one cubic yard of soil can weigh as much as a car, leading to serious injuries or even death in the event of a trench collapse. In order to keep workers safe, employers must consider one or more of the following protective systems:

  • Shoring involves installing aluminum hydraulic or other types of supports to prevent soil movement and cave-ins. Shoring systems typically consist of posts, wales, struts and sheeting.
  • Benching/sloping is a method of protecting workers from cave-ins by excavating the sides of an excavation to form one or a series of horizontal levels or steps, usually with vertical or near vertical surfaces between levels. Sloping, if done correctly, removes the risk of cave-ins by sloping the soil of the trench back from the trench bottom.
  • Shielding protects workers by using trench boxes or other types of supports to prevent soil cave-ins.

For more information on construction safety, contact Hierl Insurance Inc. today.

Newsletter Provided by: Hierl's Property & Casualty Experts

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Trucking Risk Advisor - June 2019

New Resources for the CDL Drug and Alcohol Clearinghouse Available

Recently, the U.S. Department of Transportation’s Federal Motor Carrier Safety Administration (FMCSA) released resources regarding the implementation of its Commercial Driver’s License (CDL) Drug and Alcohol Clearinghouse. The Clearinghouse is a secure online database that gives employers, the FMCSA, state driver licensing agencies and law enforcement personnel real-time access to important information about CDL driver drug and alcohol program violations. In addition, the Clearinghouse will:

  • Centralize testing processing for CDL holders who operate commercial motor vehicles (CMVs).
  • Help employers and other parties identify ineligible drivers by allowing stakeholders to see if CDL drivers of interest have violated federal drug and alcohol testing program requirements.
  • Ensure that drivers who commit drug and alcohol program violations complete the necessary steps before getting back on the road or performing any other safety-sensitive function.

As of Jan. 6, 2020, motor carriers will be required to use the Clearinghouse to check on a current employee’s status at least once per year. To learn more, click here.

Newsletter Provided by: Hierl's Property & Casualty Experts

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The Indirect Costs of Accidents

Successful motor carriers have always made safety a priority, both to safeguard their employees and lower the costs associated with accidents. But, with the number of drivers on U.S. roadways increasing, there’s also a rising number of accidents and collisions. In fact, the National Highway Traffic Safety Administration found that fatalities from large truck crashes have reached their highest level in 29 years.

Accidents can lead to a number of direct costs for fleets, from medical bills, property damage and vehicle repairs. However, as the demand for increased freight capacity continues to increase, employers that sacrifice safety for increased capacity may not consider these indirect costs:

  • Loss of revenue—Most vehicles involved in an accident need to stay idle for a significant amount of time, leading to lower efficiency or even the complete loss of a delivery order.
  • Fines and penalties—Trucks that cause an accident may face significant traffic violations and FMCSA penalties. Plus, significant FMCSA violations can add to compliance requirements and take some of your attention off of your regular operations.
  • Legal fees—Accidents can lead to significant legal fees from lost freight and third-party claims. Long legal proceedings can be a drain on your finances, regardless of whether you win or lose a claim.
  • Insurance premiums—Insurance carriers continue to raise commercial vehicle policy rates as the number of accidents increases. Even small incidents can lead to significant insurance rate increases as insurers try to recover funds lost from claims.

The best way to make safety a priority during any commercial driving operation is to establish a comprehensive safety program. This should start with a collaborative effort between managers, fleet supervisors, drivers, mechanics and other stakeholders in order to identify safety risks across all aspects of your organization, and develop effective and proactive solutions.

Compliance Recap - April 2019

Compliance Recap

April 2019

April was a busy month in the employee benefits world.

The Centers for Medicare & Medicare Services (CMS) issued its parameters for the defined standard Medicare Part D prescription drug benefit for 2020. In the court case challenging the Patient Protection and Affordable Care Act’s constitutionality, the court will hear oral arguments during the week of
July 8, 2019.

CMS released its 2020 Benefit Payment and Parameters final rule and fact sheet. The Department of Labor (DOL) started its appeal of the court case that invalidated portions of the DOL’s association health plans final rule. The DOL also released a statement regarding its enforcement of the final rule.

The Department of Health and Human Services (HHS) issued a notice that all Health Insurance Portability and Accountability Act of 1996 (HIPAA) enforcement actions will be governed by lower interim civil monetary penalty amounts as a matter of HHS’ enforcement discretion, pending rulemaking to change the current civil monetary penalty limits.

The Internal Revenue Service (IRS) released a memorandum regarding S corporation 2-percent shareholders’ deduction of group health plan coverage premiums paid or reimbursed by an S corporation.

UBA Updates

UBA released one new Advisor: Final 2020 Benefit Payment and Parameters Rule

UBA also updated existing guidance: Updates on DOL’s Association Health Plans Final Rule



CMS Releases 2020 Parameters for Medicare Part D Prescription Drug Benefit

The Centers for Medicare and Medicaid Services (CMS) released the following parameters for the defined standard Medicare Part D prescription drug benefit for 2020:


$ 435

Initial coverage limit

$ 4,020

Out-of-pocket threshold

$ 6,350

Total covered Part D spending at the out-of-pocket threshold (for beneficiaries who are ineligible for the coverage gap discount program)

$ 9,719.38

Minimum cost-sharing in catastrophic coverage portion of the benefit

$ 3.60 for generic/preferred multi-source drugs

$ 8.95 for all other drugs


Generally, group health plan sponsors must disclose to Part D eligibility individuals whether the prescription drug coverage offered by the employer is creditable. Coverage is creditable if it, on average, pays out at least as much as coverage available through the defined standard Medicare Part D prescription drug plan.

Status of Court Case Challenging ACA Constitutionality

As background, in February 2018, twenty states filed a lawsuit asking the U.S. District Court for the Northern District of Texas (Court) to strike down the Patient Protection and Affordable Care Act (ACA) entirely. The lawsuit came after the U.S. Congress passed the Tax Cuts and Jobs Act in December 2017 that reduced the individual mandate penalty to $0, starting in 2019.

On December 14, 2018, the Court issued a declaratory order that the individual mandate is unconstitutional and that the rest of the ACA is unconstitutional. The Court granted a stay of its December 2018 order, which prohibits the order from taking effect while it is being appealed in the Fifth Circuit Court of Appeals (appeals court).

The appeals court will hear oral arguments during the week of July 8, 2019.

CMS Publishes 2020 Benefit Payment and Parameters Final Rule

The Centers for Medicare and Medicaid Services (CMS) published its final rule and fact sheet for benefit payment and parameters for 2020. Although the final rule primarily affects the individual market and the Exchanges, the final rule addresses the following topics that may impact employer-sponsored group health plans:

  • The 2020 maximum annual limitation on cost sharing is $8,150 for self-only coverage and $16,300 for other-than-self-only coverage.
  • For fully-insured plans, any indication of a reduction in the generosity of a benefit for individuals that is not based on clinically indicated, reasonable medical management practices is potentially discriminatory.
  • Amounts paid toward cost sharing using direct support by drug manufacturers (for example, coupons) to insured patients to reduce or eliminate immediate out-of-pocket costs for specific prescription brand drugs that have a generic equivalent are not required to be counted toward the annual limitation on cost sharing.
  • Federally Facilitated Small Business Health Options Programs (FF-SHOPs) may operate a toll-free hotline rather than a more robust call center.

The final rule is effective on June 24, 2019. The final rule generally applies to plan years beginning on or after January 1, 2020.

Read more about the final rule.

DOL Appeals Association Health Plan Court Case

On March 28, 2019, the U.S. District Court for the District of Columbia (Court) found that the DOL’s association health plans final rule exceeded the statutory authority delegated by Congress under the Employee Retirement Income Security Act (ERISA) and that the final rule unlawfully expands ERISA’s scope. In particular, the Court found the final rule’s provisions – defining “employer” to include associations of disparate employers and expanding membership in these associations to include working owners without employees – were unlawful and must be set aside.

On April 26, 2019, the Department of Justice (DOJ) filed a notice of appeal. On April 29, 2019, the DOL issued a statement regarding its enforcement policy regarding the final rule. In light of the court’s decision, the DOL will not take enforcement action against:

  • employers and associations for potential violations stemming from actions taken before the court’s decision:
  • if the employer or association relied in good faith on the AHP final rule’s validity and
  • as long as the employers (and association) meet their responsibilities to association members and their participants and beneficiaries to pay health benefit claims as promised.
  • existing AHPs for continuing to provide benefits – to members who enrolled in good faith reliance on the AHP rule’s validity before the court’s order – through the remainder of the plan year or contract term that was in force at the time of the court’s decision.

This means that the DOL will not enforce potential violations that may have occurred before March 28, 2019. However, the DOL will enforce violations that occur on or after March 28, 2019. Because the DOL has not asked for a stay of the court order, associations cannot form self-funded AHPs under the final rule and existing AHPs must not market to new enrollees or sole proprietors.

Employers and their employees who are currently participating in an insured AHP under the final rule can generally maintain their coverage through the later of the end of the plan year or contract term. However, at the end of the plan year, the issuer will only be able to renew coverage for an employer if the coverage complies with the relevant market requirements for that employer’s size, rather than the association’s size.

For example, if a small employer and a sole proprietor joined an insured AHP under the final rule, then at renewal, an insurer can only sell coverage that complies with the small group market rules to the small employer and that complies with the individual market rules to the sole proprietor.

In the upcoming months, the U.S. Court of Appeals for the District of Columbia Circuit will consider the legal arguments in this case. Employers in AHPs should keep apprised of future developments in this case.

Read more about DOL’s enforcement of the final rule.

HHS Issues Notification Regarding the HIPAA Civil Monetary Penalty Tiers

On April 30, 2019, the Department of Health and Human Services (HHS) issued a notice that all Health Insurance Portability and Accountability Act of 1996 (HIPAA) enforcement actions will be governed by the following interim penalty tiers as a matter of HHS’ enforcement discretion:


Penalty per violation

Annual limit

No knowledge

$100 – $50,000


Reasonable cause

$1,000 – $50,000


Willful neglect – corrected

$10,000 – $50,000


Willful neglect – not corrected




The notice doesn’t legally bind HHS and doesn’t create legal rights for covered entities such as employers’ group health plans.

Practically speaking, the penalty amounts have not changed. The civil monetary penalties under HIPAA, as amended by the Health Information Technology for Economic and Clinical Health (HITECH) Act, continue to be:


Penalty per violation

Annual limit

No knowledge

$114 – $57,051


Reasonable cause

$1,141 – $57,051


Willful neglect – corrected

$11,410 – $57,051


Willful neglect – not corrected




However, HHS may exercise discretion to impose a lower penalty amount if a covered entity, such as a health plan, is facing enforcement for violating HIPAA or HITECH.

HHS plans to engage in rulemaking to revise the penalty amounts. If and when final regulations are issued, then the revised penalty amounts will become law.

IRS Releases Memo on 2-percent Shareholders’ Health Coverage Deductions

The Internal Revenue Service (IRS) released a memorandum to confirm that a person who is a 2-percent shareholder (through Internal Revenue Code §318’s attribution rules) in an S corporation is entitled to a deduction for the amounts paid by the S corporation under a group health plan.

For the 2-percent shareholder to deduct the health insurance premium amounts, the S corporation must report the health insurance premiums paid or reimbursed as wages on the 2-percent shareholder’s Form W-2 in that same year. Also, the shareholder must report the premium payments or reimbursements from the S corporation as gross income on the Form 1040, U.S. Individual Tax Return.

Question of the Month

  1. What are the penalties for failing to comply with Section 125 requirements, such as failing to follow a cafeteria plan document’s terms?
  2. An operational failure occurs when a plan fails to follow its cafeteria plan document’s terms. There are several potential penalties for operational failures, including:
  • Cafeteria plan disqualification
  • Requiring the cafeteria plan to comply with Section 125 and its regulations, including reversing transactions that caused noncompliance
  • Imposing employment tax withholding liability and penalties on the employer regarding pre-tax salary reductions and elective employer contributions
  • Imposing employment and income tax liability and penalties on employees regarding pre-tax salary reductions and elective employer contributions



OSHA Penalty Schedule



  • Citations must describe the particular nature of the violation.
  • OSHA will provide a reasonable time to correct the problem.
  • Citations must be posted at or near the location where the violation occurred and must remain on display until the violation is corrected.


  • $13,260 per serious, other-than-serious and posting violation
  • $13,260 per day for failure to abate a violation
  • $132,598 per willful or repeated violation

OSHA Penalty Schedule

An employer receives a written citation when it violates OSHA standards or regulations. The citation will describe the particular nature of the violation and will include a reference to the provision of the chapter, standard, rule, regulation or order the employer violated.

In addition, the citation will provide a reasonable amount of time for the employer to correct the problem. When the violation does not pose a direct or immediate threat to safety or health (de minimis violation), OSHA may issue a notice or warning instead of a citation.

An employer that receives a citation must post a copy of it at or near the place where the violation occurred. The notice must remain on display for three days or until the violation is corrected, whichever is longer. Penalties may be adjusted depending on the gravity of the violation and the employer’s size, history of previous violations and ability to show a good faith effort to comply with OSHA requirements.



Below is a list of potential citations employers may receive and a range of corresponding penalties for these citations.


Current Penalty

De minimis violation Warning
Other-than-serious violation Up to $13,260 per violation
Serious violation 

A violation where there is a substantial probability that death or serious physical harm could result from an employer’s practice, method, operation or process. An employer is excused if it could not reasonably know of the presence of the violation.

Up to $13,260 per violation
Willful or repeated violation 

A violation is willful when committed intentionally and knowingly. The employer must be aware that a hazardous condition exists, know that the condition violates an OSHA standard or other obligation, and make no reasonable effort to eliminate it.

Between $9,472 and $132,598 per violation
Repeated violation

A violation is repeated when it is substantially similar to a violation that was already present in a previous citation.

Up to $132,598 per violation
Willful violation resulting in death of employee Up to $10,000 and/or imprisonment for up to six months.

Penalties may double for a second or higher conviction.

Uncorrected violation Up to $13,260 per day until the violation is corrected
Making false statements, representations or certifications Up to $10,000 and/or imprisonment for up to six months
Violation of posting requirements Up to $13,260 per violation
Providing unauthorized advance notice of inspection Up to $1,000, imprisonment for up to six months or both

Current laws allow OSHA to adjust the maximum penalty amounts every year to account for the cost of inflation, as shown by the consumer price index (CPI). If OSHA plans to adjust penalty amounts, it must signal its intention by Jan. 15 of each year.

For more information regarding OSHA regulations, standard or penalties, contact us today.

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Provided by Hierl Insurance Inc.